FS Development Investment Holdings (SHE:300071)

SHE:300071 Balance Sheet

Financials in millions CNY. Fiscal year is January - December.

Assets

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Cash & Equivalents	27.89	76.15	35.27	42.53	24.44	16.98
Trading Asset Securities	5.66	5.57	5.16	3.42	0.35	0.49
Cash & Short-Term Investments	33.55	81.72	40.43	45.96	24.79	17.47
Cash Growth	-56.11%	102.11%	-12.02%	85.37%	41.88%	-43.82%
Accounts Receivable	409.1	564.87	831.46	911.23	858.98	699.03
Other Receivables	25.54	22.24	50.58	54.7	47.33	104.91
Receivables	434.64	587.11	882.04	965.94	906.31	803.95
Inventory	-	0.4	0.15	0.37	0.03	-
Other Current Assets	28.78	27.44	58.38	44.73	31.23	47.66
Total Current Assets	496.98	696.66	981	1,057	962.37	869.08
Property, Plant & Equipment	12.85	8.79	18.79	28.46	15.89	21.02
Long-Term Investments	56.29	55.92	55.31	86.4	81.93	82.6
Goodwill	25.64	25.64	49.71	53.35	53.35	53.35
Other Intangible Assets	12.34	12.61	13.06	13.54	13.75	14.17
Long-Term Deferred Tax Assets	76.98	74.36	53.48	28.59	30.11	17.91
Long-Term Deferred Charges	0.02	0.02	0.15	0.41	5.52	1.43
Other Long-Term Assets	5.41	5.41	5.63	5.65	11.64	5.6
Total Assets	686.5	879.43	1,177	1,273	1,175	1,065

Liabilities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Accounts Payable	360	483.69	661.11	691.66	687.14	551.49
Accrued Expenses	17.24	31.18	23.85	29.66	13.25	23.29
Short-Term Debt	19	45.84	82.94	12.2	-	3.13
Current Portion of Long-Term Debt	4.69	0.99	5.07	-	-	-
Current Portion of Leases	-	3.88	9.35	9.98	7.05	10.22
Current Income Taxes Payable	6.34	4.92	1.85	0.78	3.57	4.64
Current Unearned Revenue	0.06	0.24	2.23	0.72	1.39	6.85
Other Current Liabilities	99.08	59.88	55.76	54.08	43.46	52.91
Total Current Liabilities	506.41	630.62	842.15	799.07	755.87	652.53
Long-Term Debt	-	-	0.99	5.14	-	4.58
Long-Term Leases	4.79	0.12	2.31	11.8	3.54	7.46
Long-Term Deferred Tax Liabilities	3.02	3.05	3.02	3.43	3.18	3.02
Other Long-Term Liabilities	15.08	146.15	180.04	208.34	220.73	354.5
Total Liabilities	529.3	779.94	1,029	1,028	983.32	1,022

Shareholders' Equity

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Common Stock	963.88	963.88	963.88	948.12	922.35	926.55
Additional Paid-In Capital	422.38	364.99	293.53	296.15	239.31	190.85
Retained Earnings	-1,210	-1,191	-1,069	-938.84	-917.38	-946.5
Treasury Stock	-22.77	-42.37	-42.37	-47.36	-56.89	-165.83
Comprehensive Income & Other	-4.55	-4.52	-1.71	-4.6	-2.26	28.86
Total Common Equity	148.99	91.01	143.97	253.47	185.13	33.93
Minority Interest	8.21	8.48	4.62	-7.87	6.11	9.13
Shareholders' Equity	157.2	99.49	148.59	245.6	191.23	43.05
Total Liabilities & Equity	686.5	879.43	1,177	1,273	1,175	1,065

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Sep 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Jan 1, 2023	Jan 1, 2022
Total Debt	28.48	50.84	100.67	39.12	10.6	25.39
Net Cash (Debt)	5.07	30.88	-60.24	6.84	14.2	-7.92
Net Cash Growth	-82.10%	-	-	-51.84%	-	-
Net Cash Per Share	0.01	0.03	-0.06	0.01	0.01	-0.01
Filing Date Shares Outstanding	925.36	963.88	963.88	1,557	1,278	922.35
Total Common Shares Outstanding	925.36	963.88	963.88	1,557	1,278	922.35
Working Capital	-9.43	66.05	138.84	257.91	206.5	216.54
Book Value Per Share	0.16	0.09	0.15	0.16	0.14	0.04
Tangible Book Value	111.01	52.76	81.2	186.58	118.03	-33.59
Tangible Book Value Per Share	0.12	0.05	0.08	0.12	0.09	-0.04
Buildings	-	0.46	0.46	0.46	0.46	0.46
Machinery	-	12.74	16.31	14.36	13.1	12.28

Data Source: S&P Global Market Intelligence Last updated: Oct 26, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Oct 30, 2026

Data Sources Report a data error